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HORSE PLAY INC

EIN 62-1656264 TULLAHOMA, TN

Revenue 2025
$109,975
Expenses 2025
$124,637

Program services were 100.0% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
NTEE code
P99
Classification
1000
Street
PO BOX 393

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

Primary exempt purpose

THERAPEUTIC HORSEBACK RIDING

  • PROVIDES THERAPEUTIC AND RECREATIONAL HORSEBACK RIDING CLASSES FOR PHYSICALLY AND/OR MENTALLY CHALLENGED CHILDREN CONDUCTED BY A CERTIFIED INSTRUCTOR IN SAFE ENVIRONMENT

    Expenses $124,637

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Dr Richard Cowan

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Marcia Cowan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Phillip Bailey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ken MacKay

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Frank Henderson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rodney Holder

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kristen Mosley

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Rick Moore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kristan Crosby

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Terri Carter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $109,975
    Expenses
    $124,637
    Contributions
    $109,184
    Grants paid
    not reported
  • 2024
    Revenue
    $149,213
    Expenses
    $105,669
    Contributions
    $148,214
    Grants paid
    not reported
  • 2023
    Revenue
    $143,479
    Expenses
    $105,179
    Contributions
    $142,451
    Grants paid
    not reported
  • 2022
    Revenue
    $95,876
    Expenses
    $104,107
    Contributions
    $95,698
    Grants paid
    not reported

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990-EZ

    Revenue
    $111,755
    Expenses
    $75,862
    Assets (EOY)
    $342,643

  • 2020 · 990-EZ

    Revenue
    $62,332
    Expenses
    $47,814
    Assets (EOY)
    $306,750

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.